service industry. We assess its consequences on productivity development in the German insurance industry, one of the largest … insurance markets within the European Union, by applying Data Envelopment Analysis to a panel of German insurance companies. We …

that incentives to voluntarily adopt IFRS did not unambiguously dominate accounting standards in determining earnings …We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms … influenced the decision to voluntarily adopt IFRS. However, regardless of the decision to voluntarily adopt IFRS, we find that …

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … compliance incentives experience substantial increases in comparability. -- international accounting ; IFRS ; comparability …

accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of … financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial … information across the EU, others argue that comparability is unlikely because IFRS implementation will vary conditional on …

Adopting IFRS or USGAAP - Has the Expected Cost of Equity Capital Really Decreased?" Holger Daske offers an accounting based …In the context of increasing regulation and the introduction of harmonized accounting standards, the issue of costs and … benefits of changes in accounting standards have been discussed by policy makers, market participants and companies. While it …

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects …

, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and … accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted …